莱尔科技: 广东莱尔新材料科技股份有限公司前次募集资金使用情况的鉴证报告

Core Viewpoint - The report provides a verification of the fundraising usage by Guangdong Lair New Materials Technology Co., Ltd. as of June 30, 2025, confirming that the funds have been used in accordance with regulatory guidelines and accurately reflect the company's financial activities [2][3][4]. Fundraising Overview - The company raised a total of RMB 353.20 million from its initial public offering (IPO) by issuing 37,140,000 shares at RMB 9.51 per share, with a net amount of RMB 294.84 million after deducting issuance costs [4][5]. - Additionally, the company raised RMB 120.99 million through a private placement of 5,276,929 shares at RMB 22.93 per share, with a net amount of RMB 117.48 million after costs [5]. Fund Storage Situation - As of June 30, 2025, the total amount of funds raised was RMB 321.20 million, all stored in designated bank accounts [6][5]. - The report details the specific bank accounts and balances, including RMB 228.72 million in one account and smaller amounts in others, indicating proper management of the funds [6]. Fund Usage Status - The report includes detailed tables showing the usage of funds from both the IPO and the private placement, with specific projects outlined [6][14]. - The company has not transferred or replaced any fundraising investment projects as of June 30, 2025 [14]. Changes in Fundraising Projects - The company has made adjustments to the implementation of certain projects, including changing the project leader for the "High-Speed Signal Transmission Line" project to a wholly-owned subsidiary, Hehui Electronics, with RMB 36.21 million allocated for this purpose [7][8]. - The company has also extended the completion deadlines for several projects to December 31, 2023, ensuring that they meet industry standards and market demands [10][12]. Financial Performance of Fundraising Projects - The report indicates that the actual investment amounts for various projects differ from the committed amounts, with a total difference of RMB 13.54 million noted [13][17]. - The company has successfully completed several projects and plans to use any surplus funds to supplement working capital [16][17]. Idle Fund Management - The company has approved the use of up to RMB 1.2 billion of temporarily idle funds for cash management, ensuring that these funds are invested in safe and liquid financial products [15]. - As of June 30, 2025, the total interest income from bank deposits related to the fundraising activities amounted to RMB 8.79 million [15].